please do the new answer beacause it not the same the question that already posted, I has change some information

CP6 On December 1, 2017, Annalise Company had the account balances shown below. Debit Credit Cash $ 4,800 Accumulated Depreciation Equipment $ 1,500 Accounts Receivable 3,900 Accounts Payable 3,000 Inventory 1,800 Owner's Capital 27,000 Equipment 21,000 $31,500 $31.500 *(3,000 X $0.60) The following transactions occurred during December. Dec. 3 Purchased 4,000 units of inventory on account at a cost of $0.74 per unit. 5 Sold 4,400 units of inventory on account for $0.90 per unit. (It sold 3,000 of the $0.60 units and 1,400 of the $0.74.) 7 Granted the December 5 customer $180 credit for 200 units of inventory returned costing $120. These units were returned to inventory 17 Purchased 2,200 units of inventory for cash at $0.80 each. 22 Sold 2,100 units of inventory on account for $0.95 per unit. (It sold 2,100 of the $0.74 units.) Adjustment data: 1. Accrued salaries payable $400. 2. Depreciation $200 per month. Instructions (a) Journalize the December transactions and adjusting entries, assuming Annalise uses the perpetual inventory method. (b) Enter the December 1 balances in the ledger T-accounts and post the December transactions. In addition to the accounts mentioned above, use the following additional accounts: Cost of Goods Sold, Depreciation Expense, Salaries and Wages Expense, Salaries and Wages Payable, Sales Rev- enue, and Sales Returns and Allowances. (c) Prepare an adjusted trial balance as of December 31, 2017 (d) Prepare an income statement for December 2017 and a classified balance sheet at December 31, 2017. (e) Compute ending inventory and cost of goods sold under FIFO, assuming Annalise Company uses the periodic inventory system